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V2653-24 27 December 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · sistemas informáticos de facturación

Compliance with billing computer systems regulations depends on the use of computerised systems

A professional asks whether the new Billing Computer Systems Regulation (Royal Decree 1007/2023) applies when issuing invoices using spreadsheets. The Directorate-General for Tax (DGT) indicates that it does not apply to manual issuance, but spreadsheets could be considered billing computer systems.

The question raised

Whether the obligations introduced by Royal Decree 1007/2023, of December 5, which approves the Regulation establishing the requirements to be adopted by computerised or electronic systems and programs supporting the invoicing processes of entrepreneurs and professionals, and the standardization of invoicing record formats, are applicable to them.

The DGT's ruling

If the issuance of invoices is carried out manually, it is not mandatory under the Regulation of Royal Decree 1007/2023. However, the use of spreadsheets or word processors does not guarantee non-applicability, as they could constitute computerised invoicing systems according to the Regulation. In the event that it is mandatory, the taxpayer may opt for the computerised application of the State Tax Administration Agency.

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